Jurnal Dinamika Akuntansi
Jurnal Dinamika Akuntansi mempublikasikan hasil kajian teoritis maupun kajian empiris yang meliputi: akuntansi keuangan, pasar modal, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, perpajakan, dan pendidikan akuntansi.
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571 Documents
<![CDATA[Social Accounting and Tax Accountability: An Interpretive Study of the Majapahit Empire ]]>
<![CDATA[Anto, Andri]]>;
<![CDATA[Nuraini, Fitri]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v12i2.25672
<![CDATA[The purpose of this paper is to provide evidence that accounting practices and tax accountability have been implemented in the ancient kingdom. This paper uses a qualitative approach and an interpretive study as a method. Data were collected through interviews with informants who are experienced in the history of the ancient kingdom, observations on the Majapahit kingdom site, and librarian research. The results prove that tax accountability during the Majapahit kingdom has been implemented and is under the king's policies. Besides that, social accounting practices during the Majapahit Empire had grown and developed as a result of economic and trade activities that experienced rapid growth. Besides that, the absolute king's power in regulating his people in all fields.]]>
<![CDATA[Relationship between Taxpayers and Authorities against Tax Compliance during the Covid'19 Pandemic ]]>
<![CDATA[Mangoting, Yenni]]>;
<![CDATA[Junfandi, Jessica]]>;
<![CDATA[Vania, Vania]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.26319
<![CDATA[Taxpayer compliance during the Covid 19 pandemic is an important issue in the relationship between taxpayers and tax authorities. This study was to identify taxpayer compliance behavior using factors, namely: procedural fairness, trust, and commitment. The commitment mediation effect was also tested in this study. Data were collected through questionnaire involving individual taxpayer respondents. A total of 102 collected questionnaires were analyzed using Partial Least Square (PLS). Procedural fairness in determining tax incentive policies during the Covid 19 pandemic is not enough to increase taxpayer compliance. The results of this study also prove that the commitment be a factor affecting tax compliance, either directly or indirectly. Result of mediation test prove that taxpayer’s commitment mediates the relationship of procedural justice on tax compliance. Similarly, commitment is a mediation in the relationship of trust on tax compliance. Therefore, it is important for the government and tax authorities to maintain the commitment of the taxpayer as part of a strategy to increase tax compliance and develop effective long-term relationships.]]>
<![CDATA[The Effects of Financial and Environmental Performances on Firm Value with Environmental Disclosure as an Intervening Variable ]]>
<![CDATA[Rinsman, Theresia Coline Sari]]>;
<![CDATA[Prasetyo, Andrian Budi]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v12i2.24003
<![CDATA[This study aims to analyze the effects of financial performance and environmental performance to firm value with environmental disclosure as an intervening variable. Financial performance which measured by Ratio On Sales (ROS) and environmental performance which measured by PROPER ranking act as independent variables and firm value which measured by stock price acts as dependent variable also environmental disclosure which measured by GRI Standards as an intervening variable. This study uses secondary data and selects the sample used purposive sampling method. The samples consist of non financial companies listed in the Indonesia Stock Exchange (IDX), participated in the PROPER (Program Penilaian Peringkat Kinerja Perusahaan / Performance Rating Assestment Program on Environment Management) and published both annual report and sustainability report for 2017-2018. Partial Least Squares technique is chosen for the study statistic analysis. Results from this research show that financial performance has a negative impact on environmental disclosure, environmental performance has a significant positive impact on environmental disclosure and environmental disclosure does not affect the firm value. Next, the environmental disclosure is not able to intervene the effects of financial performance and environmental performance on firm value. The implications of this research are prove that the environmental aspects of information disclosed by the company have not been an important assessment for investors in viewing the performance of a company and also suggest investors to consider the company's environmental disclosure in making investment decisions because it contain an important aspect of corporate sustainability.]]>
<![CDATA[Risk Management Disclosures: An Investigation Using Risk Management Committee as a Moderating Variable ]]>
<![CDATA[Yulianto, Agung]]>;
<![CDATA[Yanti, Atik Nur Fajar]]>;
<![CDATA[Solikhah, Badingatus]]>;
<![CDATA[Ali, Shujahat]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.25333
<![CDATA[Purpose: The objective of this study is to investigate the effect of firm size, board of commissioners, independent commissioners, and auditor reputation on risk management disclosure by using risk management committee as a moderating variable.Method: The population of this research was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample selection was carried out using the purposive sampling method and obtained 189 units of analysis. Hypothesis testing was carried out using descriptive statistical analysis methods and moderated regression analysis (MRA) with interaction testing.Findings: The results of this study indicated that firm size and board of commissioners have a significant positive effect on risk management disclosure, while independent commissioners and auditor reputation do not affect risk management disclosure. The risk management committee weakens the effect between the board of commissioners, the independent commissioner, and auditor reputation on risk management disclosures, while the risk management committee is unable to moderate the effect of firm size on risk management disclosures.Novelty: This is the first study that include a risk management committee as a moderating variable in the research model. The existence of RMC is expected to strengthen the company's risk mitigation including its disclosure.]]>
<![CDATA[Firm's Value Exploration: The Impact Of Intellectual Capital and Net Working Capital ]]>
<![CDATA[Lestari, Beti Dwi]]>;
<![CDATA[Suryani, Ani Wilujeng]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v12i2.25932
<![CDATA[Intellectual capital (IC) gains more importance nowadays, and hence, this study investigates the impact of IC and net working capital (NWC) on firms’ values creation. If IC has a greater impact than NWC, it indicates that automotive and components companies in Indonesia have paid attention to IC's contribution to increase company value. This study was conducted on 15 automotive and components companies from 2011 to 2018 as this industry utilises more IC and NWC than any other industries. We used panel data regression analysis with random effect model to test the hypothesis of 92 data, with IC calculated through the MVAIC model, and firm’s value is measured by Tobin’s Q. The results show that IC has no significant effect on firms’ value. Meanwhile, NWC has a significant negative effect on firms’ values creation. These important findings suggest that automotive and components firms should apply strategic management in managing IC and NWC to increase the firm’s value. ]]>
<![CDATA[Panel Method in Hedging: Evidence from The Indonesian Agricultural Sector ]]>
<![CDATA[Mubarok, Faizul]]>;
<![CDATA[Utami, Risma Nadya]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v12i2.24676
<![CDATA[Hedging is a derivative instrument in the form of actions used to minimize risks due to fluctuations in foreign currencies, interest rates, and commodity prices. This study aims to analyze the factors that influence hedging in agricultural sector companies using the panel data method in the form of quarterly from 7 companies from 2013 to 2019. The study results show growth opportunity, financial distress, debt, leverage, firm size, liquidity, profitability, and dividend payout ratio significantly influence the use of hedging. This study's results indicate that agricultural sector companies as a whole use hedging to protect against future risk exposures. Besides, it is necessary to know the factors that influence making decisions using hedging. This study recommends that companies increase export productivity balanced with appropriate hedging policies to improve company performance.]]>
<![CDATA[The Determinants of Frauds in Local Governments ]]>
<![CDATA[Rahmasari, Arttika]]>;
<![CDATA[Setiawan, Doddy]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.29137
<![CDATA[AbstractCorruption continues to be pervasive throughout Indonesia. An ICW report in 2019 states that a total of 580 corruption suspects have been brought to trial. Civil servants were the main perpetrators of corruption, followed by municipal heads and local legislative heads and members. Perpetrators commit corruption mostly through budget misuse, mark-ups, fictitious reports, and embezzlement. Corruption is a serious problem because it is committed by the highest-ranking officers in organizations. The data confirms the importance of research on fraud in Indonesian local governments. In this respect, this study seeks to test the effectiveness of fraud diamond theory (pressure, opportunity, rationalization, and capability) in detecting fraud in Indonesian local governments. Our population is local governments in Java island. This study uses cross-sectional data obtained from local government corruption cases in Java Island during the 2015-2018 period that were legally resolved with binding Supreme Court decisions (inkracht). The results empirically find that performance accountability, regional autonomy, capital expenditure, fiscal decentralization, and mayoral tenure affect fraud in Indonesian local governments. Keywords: corruption; local governments; fraud diamond theory]]>
<![CDATA[Factors Affecting Accounting Students In Choosing Accounting Career Path ]]>
<![CDATA[Raharja, Surya]]>;
<![CDATA[Liany, Dewi]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v12i2.24169
<![CDATA[This study aims to empirically examine factors that influence accounting students in choosing their career path. The samples were 181 students from six biggest universities in Semarang, Indonesia.  In this study, data were collected using questionnaire survey and analyzed using multiple linear regression.  The results of this study indicate that intrinsic motivation, extrinsic motivation, career exposure, and social values influence the career paths accounting student. While third parties positively influence accounting students in determining career path but it is not statistically significant. These findings may help us to understand how to improve career path among accounting students]]>
<![CDATA[Tax Aggressiveness Affected by CSR, Capital Intensity, Inventory Intensity, Intengible Assets in Transportation Companies ]]>
<![CDATA[Suryarini, Trisni]]>;
<![CDATA[Hajawiyah, Ain]]>;
<![CDATA[Munawaroh, Siti]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.31624
<![CDATA[Purpose: The purpose of this study is to determine whether tax aggressiveness is influenced by CSR, capital intensity, inventory intensity and intangible assets. Tax aggressiveness is one of the tax planning schemes. The act of tax aggressiveness is not only caused by the behaviour of the taxpayer’s noncompliance with tax regulations but can also be caused by the taxpayer’s desire to make tax-saving in accordance with the regulations.Method: The sample was selected using a purposive samplings technique with the result of 31 transportation companies listed on the Indonesia Stock Exchange from 2016 to 2019. The analysis method used in this research is multiple regression analysis.Findings: The results obtained indicate that the hypotheses put forward three hypotheses were accepted and one was rejected. Capital Intensity has a positive effect on tax aggressiveness, Inventory Intensity has a negative effect on tax aggressiveness, Intangible Asset has a positive effect on tax aggressiveness, the results are accepted. Corporate Social Responsibility disclosure has a negative effect on tax aggressiveness, the results rejected.Novelty: The study reveals that tax aggressiveness can support intangible assets in transportation companies. The Currently developing transportation company is not owned by the company.]]>
<![CDATA[Net Interest Margin and Capital Adequacy ratio: Mediating influence of Bank Profitability ]]>
<![CDATA[Wahyudin, Agus]]>;
<![CDATA[Kiswanto, Kiswanto]]>;
<![CDATA[Nuhaaya, Ailin]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.32404
<![CDATA[Purpose: The objectives of this study are to analyze liquidity, credit risk, and operating efficiency on bank profitability as proxied by Return on Assets and analyze the role of Net Interest Margin (NIM) and Capital Adequacy Ratio (CAR) as an intervening variable.Methodology: The population in this study was banking companies listed on the Indonesia Stock Exchange (IDX) for 2015-2019‎. The sampling technique used the purposive sampling technique with 37 companies and 167 analysis units. The data analysis in this study used multiple linear regression analysis and path analysis using IBM SPSS Statistics 25 software as an analysis tool.Findings: The results show that liquidity and operating efficiency have a significant effect on profitability. Credit risk has a significant negative impact on profitability. On the other hand, NIM and CAR have a significant positive impact on profitability. Liquidity has a significant positive effect on NIM and CAR, credit risk has an insignificant negative impact on NIM but a significant positive on CAR, and operational efficiency has a significant negative impact on NIM. Meanwhile, NIM and CAR can only mediate liquidity to profitability. Otherwise, CAR can be mediating credit risk to profitability.Originality: NIM and CAR can be mediate the effect of liquidity on profitability, and in particular, CAR mediates market risk on profitability. Therefore, investors should pay attention to financial banking ratios to not fail in making investments.]]>
